The creation and annihilation of defects are fundamental concepts in device fabrication. This report studies the influence of defect centers in MgO single crystals created by MeV Ni ion implantation at different fluences on its optical properties. The color centers were quantified and characterized by absorption and photoluminescence spectroscopy. The various defect centers, such as substitutional defect states, F, F2\documentclass[12pt]{minimal}
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\begin{document}$$F_2$$\end{document}, other oxygen vacancies, and V centers, create electronic states inside the wide band gap of MgO. As a function of ion fluence, the concentration of F and F2\documentclass[12pt]{minimal}
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\begin{document}$$F_2$$\end{document} centers monotonically increases to a mean value of 8×1017\documentclass[12pt]{minimal}
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\begin{document}$$8\times 10^{17}$$\end{document} /cm2\documentclass[12pt]{minimal}
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\begin{document}$$^2$$\end{document} and of 2×1016\documentclass[12pt]{minimal}
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\begin{document}$$2\times 10^{16}$$\end{document} /cm2\documentclass[12pt]{minimal}
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\begin{document}$$^2$$\end{document}, respectively, for the highest fluence. Density functional theory calculation assists in understanding the evolution of electronic band structure for vacancies and substitutional defects consisting of MgO structures. The tunable optical properties with controlled production of defect centers by ion implantation in MgO can potentially apply in optoelectronic devices.[graphic not available: see fulltext]